> Accounting standards > Not-for-profit standards > PBE IPSAS 7

PBE IPSAS 7 Investments in Associates

  • Not-for-profit
  • Public Sector

Prescribes the accounting for investments in associates and the requirements for the application of the equity method.

  • PBE IPSAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSAS 36)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)
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Previous Versions

  • PBE IPSAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
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    Additional material: PBE IPSAS 7 IPSASB – This version is effective for reporting periods beginning on or after 1 Jan 2014
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